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Heelys, Inc. – ‘10-K’ for 12/31/08 – ‘EX-23.1’

On:  Tuesday, 3/31/09, at 5:22pm ET   ·   For:  12/31/08   ·   Accession #:  1047469-9-3553   ·   File #:  1-33182

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  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 3/31/09  Heelys, Inc.                      10-K       12/31/08    6:1.3M                                   Merrill Corp/New/FA

Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML    953K 
 2: EX-21.1     Subsidiaries                                        HTML      8K 
 3: EX-23.1     Consent of Experts or Counsel                       HTML      8K 
 4: EX-31.1     Certification -- Sarbanes-Oxley Act - Sect. 302     HTML     12K 
 5: EX-31.2     Certification -- Sarbanes-Oxley Act - Sect. 302     HTML     12K 
 6: EX-32.1     Certification -- Sarbanes-Oxley Act - Sect. 906     HTML     10K 


EX-23.1   —   Consent of Experts or Counsel
Exhibit Table of Contents

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"Exhibit 23.1
"Consent of Independent Registered Public Accounting Firm
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EXHIBIT 23.1


CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

        We consent to the incorporation by reference in Registration Statement No. 333-139476 on Form S-8 of our reports dated March 31, 2009, relating to the consolidated financial statements and financial statement schedule of Heelys, Inc. and subsidiaries, and the effectiveness of Heelys, Inc. and subsidiaries' internal control over financial reporting, appearing in this Annual Report on Form 10-K of Heelys, Inc. and subsidiaries for the year ended December 31, 2008.

/s/ DELOITTE & TOUCHE LLP

Dallas, Texas
March 31, 2009


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CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:3/31/0910-Q,  8-K
For Period End:12/31/08
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Filing Submission 0001047469-09-003553   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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